Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $142,000, and Atkins's beginning partnership capital balance for the current year is $238,000. The partnership had net income of $337,000 for the year. Barber withdrew $31,000 during the year and Atkins withdrew $90,000. What is Barber's ending equity?

$310,500

$479,000

$375,500

$279,500

$448,000